South Dakota Codified Laws — Title 10 (Taxation) SDCL § 10-6-25 — Transferred to § 10-6-109 . Last amended: Source: SDC 1939, § 57.0340; SL 1989, ch 82 , § 29; SL 2000, ch 42 , § 5; SL 2021, ch 44 , §§ 9, 44. Source: official text